The acceleration of the pace towards new taxation rules for multinationals in the past week has been breathtaking. Just like a decade ago, the aftermath of a global international economic crisis is spurring governments everywhere to seek new ways of raising the revenue they need to alleviate its effect on their populations.  The financial crisis prompted a flurry of initiatives against tax base erosion and the shifting of profits to the most fiscally lenient jurisdictions, which gave their name to the corresponding BEPS negotiations co-ordinated by the OECD. Some were successful, such as the shutting down of the most egregious…

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